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Outstanding Violations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Outstanding Violations (Report … (Department) managers did not have effective systems in place to ensure hazardous violations were resolved … of September 9, 2014, of the four recommendations included in our initial report. Key Finding The Department has made …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followSherburne-Earlville Central School District – Financial Management (2024M-61)
… noted in Appendix A, District officials generally agreed with our findings. Appendix B includes our comments on the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own … Never publicly disclosed his involvement with the banquet hall or this conflict of interest as required by New York …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … Determine whether the Town of Pittsfields Town Town Supervisor Supervisor maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… at the Town Hall, such as at least one van accessible parking space and an accessible route with openings in the … no larger than one half inch. 11 components at the Airport, such as accessible parking spaces with marked access aisles and an accessible …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… soap dispensers and hand dryers mounted at an accessible height. 16 components at the Fire Department Headquarters, …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Port Ewen Fire District – Financial Management (2024M-157)
… financial decisions. Annually review the District’s investment policy and seek legal investment options that align with the District’s investment … four objectives of a comprehensive investment program – legality, safety, liquidity and yield – when investing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Serven Volunteer Fire Company – Board Oversight (2024M-97)
Determine whether the Serven Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of Company operations to ensure financial activities were properly recorded and reported and resources were adequately safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Opinion 2008-2
… member, as a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage … General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has … involved an expenditure below the monetary threshold for competitive bidding under General Municipal Law § 103. In …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Rental Assistance Fund, reflecting payments and support for the program. With unemployment in New York City close to … impact on low-income households, who were already more rent-burdened, defined as households spending more than 30 … nearly a quarter in the Bronx, approximately 21% in Queens and 19% in Manhattan. High school education (or less) …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskOpinion 88-31
… FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% cash bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to … Whether a county treasurer is required to refund the fee prescribed in section 99m of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli Report Identifies Trends in Causes of Subway Delays
… better than 87% on-time performance last year, with the L train in the lead at 91.9%. It helped that the top four had relatively newer cars and that the L train has Communications-Based Train Control signals that enable trains to run closer together at faster speeds. The B train had the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysCost-Saving Ideas: Establishing an Effective Fleet Management System
… CostSaving Ideas Establishing an Effective Fleet Management System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemVendor File Advisory No. 2
… W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H SMITH Capturing Consistent Information: Vendor Contact …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Business Program Implementation (Report 2015-S-81 ) . Background The Service-Disabled Veteran-Owned Business … Veteran-Owned Business Program Implementation ( 2015-S-81 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followGeneric PINs
… The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General … the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). Background DEC has approximately 2,800 active …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins